Addendum 2.pdf
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- Attached to
- Financial Auditing Services
- Solicitation number
- RFP-17064
- Issued by
- Clay County, Orlando City, Florida
About this file
This is an Addendum No. 2 to a financial auditing services solicitation issued by the Town of Orange Park, Florida, dated October 6, 2026. The addendum provides clarifications and answers to prospective proposers regarding the Town's request for financial auditing services for fiscal years 2025-26, 2026-27, and 2027-28. The Town requires qualified certified public accountant firms to conduct audits in accordance with Florida Statutes Section 218.39, Government Auditing Standards, GASB standards, GAAS, and applicable federal requirements. Sealed proposals are due October 12, 2026, at 2:00 PM to the Town Clerk's Office. The engagement includes preparation of all financial statements and footnotes, attendance at up to two public meetings annually, and technical advice. Preliminary audit fieldwork typically occurs in October (one to two days), with final fieldwork during the last two weeks of April, requiring one week of on-site work. The Town has workspace available to accommodate up to five people and prefers at least one week of fieldwork conducted in-office rather than remote arrangements.
Key clarifications address firm qualifications, accounting operations, and anticipated changes. The audit firm itself must have performed continuous governmental auditing services for a minimum of seven years; individual partner or manager experience does not satisfy this requirement. The Town's Finance Director is John P. Villanueva, CPA; the Accounting Coordinator is Mark Crosier with 33 years of accounting experience; and the Payroll/AP Coordinator is Cathryn Huber with over 20 years of payroll experience. All accounting is performed on one system—Tyler Incode (Version 10)—across three main locations, though fixed asset details are maintained in both the Tyler Incode fixed asset module and Excel spreadsheets. The audit firm prepares all financial statements and footnotes. Single audits were performed in five of the last seven audits; the Town has gone through a Single Audit in five of the last seven fiscal years with typically significant grant entries at year-end. The incumbent auditor, Purvis, Gray & Company, has served since the September 30, 2014 audit and is submitting a proposal. No significant auditing problems exist, and no changes are anticipated in financial accounting software. However, the Town is potentially taking on a $14 million loan for the largest construction project in the Town's history, though no debt has been issued or significant leases entered into in the current year. The addendum includes detailed adjusting journal entries for fiscal year ending September 30, 2025, covering capital asset adjustments, OPEB liabilities and expenses, pension-related entries, compensated absences, and various revenue and expense reclassifications.
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Other files
| File | Type | Posted |
|---|---|---|
| 2025 Final Audit Town of Orange Park.pdf | ||
| Town of Orange Park 2025-2026 Adopted Budget.pdf | ||
| 2025-2026 RFP Audit TOP.pdf | ||
| Addendum 1.pdf | ||
| Addendum 3.pdf |
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ADDENDUM NO. 2
DATE: October 6, 2026
TO: ALL PROSPECTIVE PROPOSERS
SUBJECT: Financial Auditing Services
This Addendum forms a part of the solicitation documents and modifies the original bidding documents as noted below. Acknowledge receipt of this Addendum in the space provided below and return it with your proposal submission:
1. QUESTIONS AND ANSWERS / CLARIFICATIONS
Q1: What is the reason for considering a change in auditors?
A1: Florida municipalities are required to select an audit firm every three years through an RFP process. Purvis, Gray & Company is submitting a proposal.
Q2: Do you foresee the current auditing firm submitting a proposal?
A2: It is my understanding that Purvis, Gray & Company is submitting a proposal.
Q3: Is the prior auditor being considered for re-appointment, and how long were they your auditor?
A3: It is my understanding that the prior auditor, Purvis, Gray & Company, is submitting a proposal in response to the RFP. They have been the Town’s auditors since the September 30, 2014 audit.
Q4: Please provide a summary of the accounting department personnel and their relevant experience.
A4:
• Finance Director: John P. Villanueva, CPA – Has been with the Town since February
2012 and became Finance Director in October 2014.
• Accounting Coordinator: Mark Crosier – Has been an accountant for 33 years with a
BBA from the University of North Florida. He worked in the non-profit sector for 15 years and began working for the Town in November 2025.
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• Payroll/AP Coordinator: Cathryn Huber – Has been a payroll specialist for over 20 years and started with the Town in 2013.
Q5: Are there any auditing problems/difficulties we need to be made aware of?
A5: There are no auditing problems to be made aware of. Single audits were performed in five of the last seven audits.
Q6: Do you have an audit committee or equivalent oversight by the Board?
A6: The Town utilizes an Audit Selection Committee to evaluate proposals and make a recommendation to the Town Council, which holds final approval.
Q7: Is all of the accounting performed in one office, on one system? If not, how many accounting systems and locations are involved?
A7: All accounting is performed in the Finance Department on one system: Tyler Incode
(Version 10). There are three main locations involved in our operations.
Q8: Is the fixed asset detail maintained in a fixed asset software system or on Excel spreadsheets?
A8: Fixed asset details are maintained in both the Tyler Incode fixed asset software module and on Excel spreadsheets.
Q9: Do you typically prepare the financial statements and footnotes, or does the audit firm prepare them?
A9: The audit firm prepares the financial statements and footnotes.
Q10: Can you provide the prior year trial balance and audit adjustments, or give an indication of the number of adjustments and a description of the entries, if any?
A10: Please refer to Attachment A, attached hereto and incorporated into this Addendum, which contains the adjusting journal entries for FYE 9/30/2025.
Q11: What is the expected timeline for audit fieldwork? Expected start and completion date?
A11: Historically, preliminary audit fieldwork (usually 1–2 days) takes place in October, with final fieldwork taking place during the last two weeks of April. The auditors typically stay on-site for one week.
Q12: What is your preference of how fieldwork is performed (remote, in person, hybrid, etc.)?
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A12: Our preference is to maintain our current schedule of at least one week of fieldwork conducted in our office. We have workspace available that can accommodate up to five people.
Q13: Delivery of the proposals: Are they accepted if mailed?
A13: Proposals may be mailed as long as they arrive by the prescribed deadline.
Q14: Tab 1 – Mandatory Element states that the firm must have "performed continuous governmental auditing services in accordance with standards set by the Florida Board of
Accountancy for a minimum of seven years." If our firm itself is newly formed (less than two years old), but the Partner and Manager performing the audit have significant (more than seven years) experience auditing governmental entities, including in Florida, are we considered to have met this qualification?
A14: No. The firm itself must have performed these continuous governmental auditing services for at least seven years.
Q15: Were there any significant changes in FY26 for grant revenues/expenditures? And does the Town expect any changes in the next two years?
A15: The Town has gone through a Single Audit in five of the last seven fiscal years. There are typically a significant number of grant entries at year-end.
Q16: Did the Town have any or expect any significant change in the financial accounting software?
A16: No.
Q17: Did the Town issue any debt, or enter into any significant leases or subscription agreements in the current year or expect to over the next two years?
A17: No; however, the Town is potentially taking on a $14M loan for the largest construction project in the Town’s history.
2. ALL OTHER TERMS AND CONDITIONS REMAIN UNCHANGED.
ACKNOWLEDGMENT OF RECEIPT:
Please sign and include this signed acknowledgment page with your official response submittal.
Vendor/Company Name: _________________________________________________
Authorized Signature: ____________________________________________________
Printed Name & Title: ____________________________________________________
Date: ________________________
Town of Orange Park
Year End: September 30, 2025
Trial balance
Date: 10/1/2024 To 9/30/2025
Number Date Name Account No Reference Debit Credit Net Income (Loss)Amount ChgRecurrenceMisstatement
5,179,042.64
NAS-01 9/30/2025 LAND 950.161900 950.PGC G.300 2,697,041.00
NAS-01 9/30/2025 BUILDINGS 950.162900 950.PGC G.300 6,712,366.00
NAS-01 9/30/2025 INFRASTRUCTURE 950.164950 950.PGC G.300 37,724,355.00
NAS-01 9/30/2025 EQUIPMENT AND FURNITURE 950.166900 950.PGC G.300 8,462,830.00
NAS-01 9/30/2025 ACCUMULATED DEPRECIATION 950.167900 950.PGC G.300 -34,643,298.00
NAS-01 9/30/2025 CONSTRUCTION WORK IN PROGRESS 950.169900 950.PGC G.300 4,319,371.00
NAS-01 9/30/2025 INVESTMENT IN GFA 950.2401000 950.PGC G.300 -23,013,909.00
NAS-01 9/30/2025 DEPRECIATION EXPENSE 950.60-50000-59000 950.PGCG.300 2,188,765.00
NAS-01 9/30/2025 CAPITAL OUTLAY 950.60-50000-60000 950.PGCG.300 -4,447,521.00
PGC ENTRY (CLIENT DOES NOT NEED TO
POST) - 2025 950 FA group entry for FS presentation purposes.
62,104,728.00 -62,104,728.00 7,437,798.64 2,258,756.00
NAS-02 9/30/2025 OPEB Liability 950.OPEB.LIAB 950.PGC Y.350 -527,708.67
NAS-02 9/30/2025 OPEB Deferred Outflows 950.OPEB.DO 950.PGC Y.350 43,106.13
NAS-02 9/30/2025 OPEB Deferred Inflows 950.OPEB.DI 950.PGC Y.350 -319,269.80
NAS-02 9/30/2025 OPEB - Account Group Balance 950.OPEB.FB 950.PGC Y.350 803,872.34
NAS-02 9/30/2025 OPEB Liability 950.OPEB.LIAB 950.PGC Y.350 -92,004.31
NAS-02 9/30/2025 OPEB Deferred Outflows 950.OPEB.DO 950.PGC Y.350 25,575.86
NAS-02 9/30/2025 OPEB Deferred Inflows 950.OPEB.DI 950.PGC Y.350 76,292.24
NAS-02 9/30/2025 OPEB Exp 950.OPEB.EXP 950.PGC Y.350 -1,775.48
NAS-02 9/30/2025 OPEB Exp 950.OPEB.EXP 950.PGC Y.350 -6,411.47
NAS-02 9/30/2025 OPEB Exp 950.OPEB.EXP 950.PGC Y.350 -1,085.02
NAS-02 9/30/2025 OPEB Exp 950.OPEB.EXP 950.PGC Y.350 -591.82
PGC-JE - Nonaudit service to assist with OPEB entries to record
Govt-type OPEB balances and activity for
FY25.
948,846.57 -948,846.57 7,447,662.43 9,863.79
NAS-03 9/30/2025 OTHER POSTEMPLOYMENT BENEFITS (OPEB) LIABILITY 402-237000 402 Y.350 -4,600.22
NAS-03 9/30/2025 OTHER POSTEMPLOYMENT BENEFITS (OPEB) LIABILITY 406-237000 406 Y.350 -5,520.26
NAS-03 9/30/2025 OTHER POSTEMPLOYMENT BENEFITS (OPEB) LIABILITY 425-237000 425 Y.350 -4,600.22
NAS-03 9/30/2025 DEFERRED OUTFLOWS - OPEB 402-190001 402 Y.350 1,278.79
NAS-03 9/30/2025 DEFERRED OUTFLOWS - OPEB 406-190001 406 Y.350 1,534.55
NAS-03 9/30/2025 DEFERRED OUTFLOWS - OPEB 425-190001 425 Y.350 1,278.79
NAS-03 9/30/2025 DEFERRED INFLOWS - OPEB 402-290001 402 Y.350 3,814.61
NAS-03 9/30/2025 DEFERRED INFLOWS - OPEB 406-290001 406 Y.350 4,577.53
NAS-03 9/30/2025 DEFERRED INFLOWS - OPEB 425-290001 425 Y.350 3,814.61
NAS-03 9/30/2025 OTHER POSTEMPLOYMENT BENEFITS (OPEB) 402-60-53300-26000 402 Y.350 -493.19
NAS-03 9/30/2025 OTHER POSTEMPLOYMENT BENEFITS (OPEB) 406-60-53500-26000 406 Y.350 -591.83
NAS-03 9/30/2025 OTHER POSTEMPLOYMENT BENEFITS (OPEB) 425-60-53800-26000 425 Y.350 -493.16
PGC JE - Nonaudit services to assist with OPEB entries to record BT OPEB adjustment for FY25.
16,298.88 -16,298.88 7,449,240.61 1,578.18
NAS-04 9/30/2025 GEN EMP PENSION NPL 950.GEP.NPL 950.PGC Y.303 1,923,077.19
NAS-04 9/30/2025 NET PENSION LIABILITY 402-239900 402 Y.303 18,380.94
NAS-04 9/30/2025 NET PENSION LIABILITY 406-239900 406 Y.303 44,737.53
NAS-04 9/30/2025 NET PENSION LIABILITY 425-239900 425 Y.303 19,437.33
NAS-04 9/30/2025 GEN EMP PENSION - DEFERRED OUTFLOWS 950.GEP.DO 950.PGC Y.303 -951,339.91
NAS-04 9/30/2025 DEFERRED OUTFLOWS - PENSION RELATED 402-190000 402 Y.303 -9,092.99
NAS-04 9/30/2025 DEFERRED OUTFLOWS - PENSION RELATED 406-190000 406 Y.303 -22,131.51
NAS-04 9/30/2025 DEFERRED OUTFLOWS - PENSION RELATED 425-190000 425 Y.303 -9,615.58
NAS-04 9/30/2025 GEN EMP PENSION - DEFERRED INFLOWS 950.GEP.DI 950.PGC Y.303 -594,667.51
NAS-04 9/30/2025 DEFERRED INFLOWS - PENSION RELATED 402-290000 402 Y.303 -5,683.89
NAS-04 9/30/2025 DEFERRED INFLOWS - PENSION RELATED 406-290000 406 Y.303 -13,834.06
NAS-04 9/30/2025 DEFERRED INFLOWS - PENSION RELATED 425-290000 425 Y.303 -6,010.55
NAS-04 9/30/2025 GEN EMP PENSION NPL 950.GEP.NPL 950.PGC Y.303 91,302.40
NAS-04 9/30/2025 GEN EMP PENSION - DEFERRED OUTFLOWS 950.GEP.DO 950.PGC Y.303 751,729.90
NAS-04 9/30/2025 GEN EMP PENSION - DEFERRED INFLOWS 950.GEP.DI 950.PGC Y.303 -57,891.38
NAS-04 9/30/2025 GEP FUND BALANCE 950.GEP.NP 950.PGC Y.303 136,767.45
NAS-04 9/30/2025 GEP FUND BALANCE 950.GEP.NP 950.PGC Y.303 -922,005.73
NAS-04 9/30/2025 GEN EMPL PENSION - GG PENSION EXP 950.GEP.GG 950.PGC Y.303 -356,232.50
NAS-04 9/30/2025 GEN EMP PENSION - PW PENSION EXP 950.GEP.PW 950.PGC Y.303 -17,549.09
NAS-04 9/30/2025 GEN EMP PENSION - CR EXP 950.GEP.CR 950.PGC Y.303 -3,288.18
NAS-04 9/30/2025 Pension Exp 402-00-00000-22000 402 Y.303 -3,604.07
NAS-04 9/30/2025 Pension Exp 406-00-00000-22000 406 Y.303 -8,771.97
NAS-04 9/30/2025 Pension Exp 425-00-00000-22000 425 Y.303 -3,811.20
NAS-04 9/30/2025 GEN EMPL PENSION - GG PENSION EXP 950.GEP.GG 950.PGC Y.303 97.38
NAS-04 9/30/2025 FIRE PENSION - NPL 950.FIRE.NPL 950.PGC Y.303 1,107,546.00
NAS-04 9/30/2025 FIRE PENSION - DO 950.FIRE.DO 950.PGC Y.303 -579,328.00
NAS-04 9/30/2025 FIRE PENSION - DI 950.FIRE.DI 950.PGC Y.303 -772,461.00
NAS-04 9/30/2025 FIRE PENSION - NPL 950.FIRE.NPL 950.PGC Y.303 -1,913,870.00
NAS-04 9/30/2025 FIRE PENSION - DO 950.FIRE.DO 950.PGC Y.303 1,540,573.00
NAS-04 9/30/2025 FIRE PENSION - ACCOUNT GROUP BALANCE 950.FIRE.FB 950.PGC Y.303 535,226.00
NAS-04 9/30/2025 FIRE PENSION - ACCOUNT GROUP BALANCE 950.FIRE.FB 950.PGC Y.303 -161,929.00
NAS-04 9/30/2025 FIRE PENSION EXP 950.FIRE.EXP 950.PGC Y.303 244,243.00
NAS-04 9/30/2025 POLICE PENSION - NPL 950.POL.NPL 950.PGC Y.303 3,043,474.00
NAS-04 9/30/2025 POLICE PENSION - DO 950.POL.DO 950.PGC Y.303 -2,017,684.00
NAS-04 9/30/2025 POLICE PENSION - DI 950.POL.DI 950.PGC Y.303 -905,341.00
NAS-04 9/30/2025 POLICE PENSION - NPL 950.POL.NPL 950.PGC Y.303 -2,949,790.00
NAS-04 9/30/2025 POLICE PENSION - DO 950.POL.DO 950.PGC Y.303 2,789,942.00
NAS-04 9/30/2025 POLICE PENSION - DI 950.POL.DI 950.PGC Y.303 -136,719.00
NAS-04 9/30/2025 POLICE PENSION - ACCOUNT GROUP BALANCE 950.POL.FB 950.PGC Y.303 762,001.00
NAS-04 9/30/2025 POLICE PENSION - ACCOUNT GROUP BALANCE 950.POL.FB 950.PGC Y.303 -465,434.00
NAS-04 9/30/2025 POLICE PENSION EXPENSE - PS 950.POL.EXP 950.PGC Y.303 -120,449.00
PGC JE - Nonaudit service to assist with pension entries to record governmental fund activity (fund 950) general employee, fire & police pension adjustment. Auditor also recorded the FY24 end balances in this adjusting entry due to
FY25 open balances for DO, DI & NPL starting at $0.
13,008,535.12 -13,008,535.12 7,718,606.24 269,365.63
Net Income (Loss) Before Adjustments
Crusso Typewritten Text Attachment A
Crusso Typewritten Text
Crusso Typewritten Text
Trial balance
Date: 10/1/2024 To 9/30/2025
Number Date Name Account No Reference Debit Credit Net Income (Loss)Amount ChgRecurrenceMisstatement
Net Income (Loss) Before AdjustmentsPBC-01 9/30/2025 ACCOUNTS RECEIVABLE - UNBILLED USAGE 401-115300 401 D.302 -23,612.08
PBC-01 9/30/2025 S/C WATER UTILITY 401-343300 401 D.302 10,875.72
PBC-01 9/30/2025 S/C SEWER/WASTEWATER UTILITY 401-343500 401 D.302 12,736.36
To properly record unbilled revenue at 9/30/25
23,612.08 -23,612.08 7,694,994.16 (23,612.08)
PBC-02 9/30/2025 COMPENSATED ABSENCES - CURRENT PORTION 402-210000 402 X.311 -2,852.02
PBC-02 9/30/2025 COMPENSATED ABSENCES - LONG-TERM PORTION 402-210900 402 X.311 -3,912.81
PBC-02 9/30/2025 REGULAR SALARIES & WAGES 402-60-53300-12000 402 X.311 6,284.10
PBC-02 9/30/2025 FICA TAXES 402-60-53300-21000 402 X.311 480.73
PBC-02 9/30/2025 COMPENSATED ABSENCES - CURRENT PORTION 406-210000 406 X.311 -11,956.83
PBC-02 9/30/2025 COMPENSATED ABSENCES - LONG-TERM PORTION 406-210900 406 X.311 -16,650.40
PBC-02 9/30/2025 REGULAR SALARIES & WAGES 406-60-53500-12000 406 X.311 26,574.30
PBC-02 9/30/2025 FICA TAXES 406-60-53500-21000 406 X.311 2,032.93
PBC-02 9/30/2025 COMPENSATED ABSENCES - CURRENT PORTION 425-210000 425 X.311 -803.00
PBC-02 9/30/2025 COMPENSATED ABSENCES - LONG-TERM PORTION 425-210900 425 X.311 -1,093.80
PBC-02 9/30/2025 REGULAR SALARIES & WAGES 425-60-53800-12000 425 X.311 1,762.01
PBC-02 9/30/2025 FICA TAXES 425-60-53800-21000 425 X.311 134.79
PBC-02 9/30/2025 COMPENSATED ABSENCES - CURRENT PORTION 950.COMP.CP 950.PGC X.311 -434,975.54
PBC-02 9/30/2025 COMPENSATED ABSENCES - LONG TERM 950.COMP.LT 950.PGC X.311 -592,490.32
PBC-02 9/30/2025 COMPENSATED ABSENCES EXPENSE 950.COMP.EXP 950.PGC X.311 1,027,465.86
To record comp abs with GASB 101 implemented
1,064,734.72 -1,064,734.72 6,630,259.44 (1,064,734.72)
PBC-03 9/30/2025 ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS RECEIVABLE401-117000 401 D.301 -8,934.82
PBC-03 9/30/2025 S/C SEWER/WASTEWATER UTILITY 401-343500 401 D.301 8,934.82
PGC Entry - To record allowance for uncollectible accounts adjustment
8,934.82 -8,934.82 6,621,324.62 (8,934.82)
PBC-04 9/30/2025 ACCOUNTS RECEIVABLE - AMBULANCE BILLINGS 001-115500 001 C.305 -361,655.12
PBC-04 9/30/2025 S/C AMBULANCE FEES 001-342600 001 C.305 361,655.12
PBC-04 9/30/2025 S/C AMBULANCE FEES 001-342600 001 C.305 -267,053.66
PBC-04 9/30/2025 ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS - AMBULANCE001-117100 001 C.305 267,053.66
PBC-04 9/30/2025 DEFERRED REVENUE 001-223000 001 C.305 102,706.15
PBC-04 9/30/2025 DEFERRED REVENUE - AMBULANCE 001-223001 001 C.305 34,939.03
PBC-04 9/30/2025 S/C AMBULANCE FEES 001-342600 001 C.305 -137,645.18
To correct AR, Allowance, and
Deferred balances
766,353.96 -766,353.96 6,664,368.34 43,043.72
PGC-01 9/30/2025 DUE FROM OTHER GOVERNMENTAL UNITS 306-133000 306 SA.102 302,627.21
PGC-01 9/30/2025 STATE GRANT REVENUE 306-335120 306 SA.102 -302,627.21
PGC-01 9/30/2025 DUE FROM OTHER GOVERNMENTAL UNITS 402-133000 402 SA.102 65,937.65
PGC-01 9/30/2025 STATE GRANT REVENUE 401-335120 401 SA.102 -65,937.65
PGC-01 9/30/2025 DUE FROM OTHER GOVERNMENTAL UNITS 001-133000 001 SA.102 187,188.00
PGC-01 9/30/2025 DEFERRED REVENUE - AMBULANCE 001-223001 001 SA.102 -192,000.00
PGC-01 9/30/2025 OTHER MISCELLANEOUS REVENUES 001-369900 001 SA.102 4,812.00
Record grant revenues and receivables
560,564.86 -560,564.86 7,028,121.20 363,752.86
PGC-02 9/30/2025 COMPENSATED ABSENCES - CURRENT PORTION 402-210000 402 X.311 2,890.94
PGC-02 9/30/2025 COMPENSATED ABSENCES - LONG-TERM PORTION 402-210900 402 X.311 3,873.89
PGC-02 9/30/2025 REGULAR SALARIES & WAGES 402-60-53300-12000 402 X.311 -6,284.10
PGC-02 9/30/2025 FICA TAXES 402-60-53300-21000 402 X.311 -480.73
PGC-02 9/30/2025 COMPENSATED ABSENCES - CURRENT PORTION 406-210000 406 X.311 12,225.24
PGC-02 9/30/2025 COMPENSATED ABSENCES - LONG-TERM PORTION 406-210900 406 X.311 16,381.99
PGC-02 9/30/2025 REGULAR SALARIES & WAGES 406-60-53500-12000 406 X.311 -26,574.30
PGC-02 9/30/2025 FICA TAXES 406-60-53500-21000 406 X.311 -2,032.93
PGC-02 9/30/2025 COMPENSATED ABSENCES - CURRENT PORTION 425-210000 425 X.311 810.59
PGC-02 9/30/2025 COMPENSATED ABSENCES - LONG-TERM PORTION 425-210900 425 X.311 1,086.21
PGC-02 9/30/2025 REGULAR SALARIES & WAGES 425-60-53800-12000 425 X.311 -1,762.01
PGC-02 9/30/2025 FICA TAXES 425-60-53800-21000 425 X.311 -134.79
To reverse original comp abs entry
37,268.86 -37,268.86 7,065,390.06 37,268.86
RJE-01 9/30/2025 WAGES PAYABLE 600-202300 600 C.100 204,558.52
RJE-01 9/30/2025 DUE FROM OTHER-PAYROLL 600-131200 600 C.100 -204,558.52
RJE-01 9/30/2025 DUE TO PAYROLL FUND-600 001-208040 001 C.100 150,589.37
RJE-01 9/30/2025 ACCRUED WAGES PAYABLE 001-216000 001 C.100 -150,589.37
RJE-01 9/30/2025 DUE TO PAYROLL FUND-600 402-208040 402 C.100 11,588.78
RJE-01 9/30/2025 ACCRUED WAGES PAYABLE 402-216000 402 C.100 -11,588.78
RJE-01 9/30/2025 DUE TO PAYROLL FUND-600 406-208040 406 C.100 32,440.12
RJE-01 9/30/2025 ACCRUED WAGES PAYABLE 406-216000 406 C.100 -32,440.12
RJE-01 9/30/2025 DUE TO PAYROLL FUND-600 425-208040 425 C.100 9,940.25
RJE-01 9/30/2025 ACCRUED WAGES PAYABLE 425-216000 425 C.100 -9,940.25
Reclassify payroll accrual for financial statement presentation.
409,117.04 -409,117.04 7,065,390.06 0.00
RJE-02 9/30/2025 Contra ARPA Expenses 001-70-51900-49PGC 001 G.303 -63,795.18
RJE-02 9/30/2025 ARPA PE Expenses 001-70-53900-49PGC 001 G.303 63,795.18
Reclassify non General-Government portion of ARPA expenditures for financial statement presentation.
63,795.18 -63,795.18 7,065,390.06 0.00
RJE-03 9/30/2025 PGC Reclass - Improvements Other Than Buildings 001-60-51910-62PGC 001 G.303 1,535,190.53
RJE-03 9/30/2025 PGC Reclass - R&M - Office Equip. 001-10-51100-46PGC 001 G.303 -760.00
RJE-03 9/30/2025 PGC Reclass - Oper Supplies Equip. 001-10-51100-52PGC 001 G.303 -829.95
RJE-03 9/30/2025 PGC Reclass - R&M Building&Equip 001-10-51350-52PGC 001 G.303 -28,431.42
RJE-03 9/30/2025 PGC Relcass - R&M Building&Equip 001-30-52100-46PGC 001 G.303 -4,000.00
RJE-03 9/30/2025 PGC Reclass - R&M Building&Equip 001-40-52200-46PGC 001 G.303 -7,646.00
RJE-03 9/30/2025 PGC Reclass - Prof Svcs 001-60-51910-31PGC 001 G.303 -1,320.00
RJE-03 9/30/2025 PGC Reclass - R&M Skateboard Park 001-60-51910-46PGC 001 G.303 -8,450.00
RJE-03 9/30/2025 PGC Reclass - Clarke Park Annual Maintenance 001-60-51910-52PGC 001 G.303 -19,471.19
RJE-03 9/30/2025 PGC Reclass - Prof Svcs Engineering 001-60-54100-31PGC 001 G.303 -1,595.00
RJE-03 9/30/2025 Contra ARPA Expenses 001-70-51900-49PGC 001 G.303 -1,462,686.97
Reclass entry for capitialized
Trial balance
Date: 10/1/2024 To 9/30/2025
Number Date Name Account No Reference Debit Credit Net Income (Loss)Amount ChgRecurrenceMisstatement
Net Income (Loss) Before Adjustmentsitems that were not recorded to the Capital
Outlay accounts.
1,535,190.53 -1,535,190.53 7,052,149.06 (13,241.00)
RJE-04 9/30/2025 CLAIM ON CASH 402-111000 402 A.500 2,488.77
RJE-04 9/30/2025 Restricted Cash 402-111000-PGC2 402 A.500 -2,488.77
RJE-04 9/30/2025 CLAIM ON CASH 406-111000 406 A.500 2,577.72
RJE-04 9/30/2025 Restricted Cash 406-111000-PGC2 406 A.500 -2,577.72
Agree restricted balance to deposits balance
5,066.49 -5,066.49 7,052,149.06 0.00
RJE-05 9/30/2025 OTHER MISCELLANEOUS REVENUES 001-369900 001 Z.310 151,300.00
RJE-05 9/30/2025 STATE GRANT REVENUE 001-334901 001 Z.310 -151,300.00
Reclass grant revenues from misc.
revenue account
151,300.00 -151,300.00 7,052,149.06 0.00
RJE-06 9/30/2025 Contra Restricted Cash 001-111000-PGC1 001 A.500 -80,826.76
RJE-06 9/30/2025 Restricted Cash 001-111000-PGC2 001 A.500 80,826.76
RJE-06 9/30/2025 Contra Restricted Cash 402-111000-PGC1 402 A.500 -107,303.00
RJE-06 9/30/2025 Restricted Cash 402-111000-PGC2 402 A.500 107,303.00
RJE-06 9/30/2025 Contra Restricted Cash 406-111000-PGC1 406 A.500 -103,330.31
RJE-06 9/30/2025 Restricted Cash 406-111000-PGC2 406 A.500 103,330.31
CLIENT DO NOT POST - To re-class customer deposit accounts to restricted cash for financial presentation only. This entry is made annually by PGC.
291,460.07 -291,460.07 7,052,149.06 0.00
RJE-07 9/30/2025 CLAIM ON CASH 405-111000 405 D.300 92,538.20
RJE-07 9/30/2025 DUE TO GF 405-208PGC 405 D.300 -92,538.20
RJE-07 9/30/2025 CLAIM ON CASH 001-111000 001 D.300 -92,538.20
RJE-07 9/30/2025 DUE FROM OTHER FUNDS 001-131000 001 D.300 92,538.20
To correct for negative cash in the Water and Sewer fund
185,076.40 -185,076.40 7,052,149.06 0.00
RJE-08 9/30/2025 CONSTRUCTION WORK IN PROGRESS 405-169900 405 -863,681.21
RJE-08 9/30/2025 LAND 402-161900 402 863,681.21
Moving VHB from CWIP to Land
863,681.21 -863,681.21 7,052,149.06 0.00
82,044,564.79 -82,044,564.79 7,052,149.06 1,873,106.42
7/1/2026
8:54 AM
File details come from the government source that posted it. Updated .